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The Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1989
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- 1989 No. 1079
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
The Principal Regulations (S.I. 1981/881) as amended by the Inheritance Tax (Delivery of Accounts) (Scotland) Regulations 1987 (S.I. 1987/1128) dispensed with the need to deliver an account for the purposes of inheritance tax where (subject to specified exceptions) the value of a deceased’s estate did not exceed £70,000 and where the deceased died on or after 1st April 1987. These Regulations increase that limit to £100,000 in respect of deaths on or after 1st April 1989. These Regulations also provide that up to £15,000 of value in respect of property situated outside the United Kingdom may be included in the £100,000 limit without losing “excepted estate” status.
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